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Romania: Salary tax exemption, university students working for software companies

Romania: Salary tax exemption

An exemption from the tax on salary for the software development industry has been extended to include certain employees who are currently enrolled in an accredited university. The exemption from salary tax continues to apply to employees who have completed undergraduate studies.


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Previously, the salary tax exemption was available only with respect to employees who held at least a bachelor’s degree.

Under the new rules, the salary tax exemption is available with respect to two positions or occupations (for which a higher education degree is not a requirement):

  • Deputy programmer
  • Deputy analyst  


Read a January 2018 report prepared by the KPMG member firm in Romania

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